We divide 93026362 by 40
The aim is to understand the frequency of 40 in 93026362.

Going ahead to step 1:
If we divide 9 by 40, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 40

Advancing to step 2:
The number 40 fits into 93 2 times, leaving a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 80 from 93 leaves us with 13.
Bring next digit (0) of the dividend behind the 13 and repeat the process: 130 / 40

On to step 3:
The number 40 fits into 130 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 120 from 130, we get 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 40

Going ahead to step 4:
40 can be fit into 102 2 times, resulting in a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 232.0
The remainder is 22 after subtracting 80 from 102.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 40

Going ahead to step 5:
If we divide 226 by 40, we get 5 and a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 2325.0
Subtract 200 from 226 to get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 40

Advancing to step 6:
40 goes into 263 6 times with a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 23256.0
Subtracting 240 from 263 leaves us with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 40

Advancing to step 7:
40 can be fit into 236 5 times, resulting in a remainder of 36.
The number 5 becomes the next digit in our result. 
Result so far: 232565.0
Subtracting 200 from 236 leaves us with 36.
Take the next digit (2) from the dividend and append it to 36, then repeat: 362 / 40

Advancing to step 8:
When dividing 362 by 40, we get 9 with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 2325659.0
If we take 360 away from 362, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
When dividing 20 by 40, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 2325659.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
When dividing 200 by 40, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2325659.05
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2325659.05
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2325659.05
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 2325659.05 with a remainder of 0.0.